{"id":563,"date":"2013-01-09T20:20:15","date_gmt":"2013-01-09T18:20:15","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=563"},"modified":"2013-12-01T11:29:10","modified_gmt":"2013-12-01T09:29:10","slug":"2013-konutta-kdv-oranlari","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/","title":{"rendered":"2013 Y\u0131l\u0131nda Konutlarda KDV Oranlar\u0131 De\u011fi\u015fti"},"content":{"rendered":"<p>1 Ocak 2013 tarihinden itibaren 150 \u00a0m<sup>2 \u00a0<\/sup>den k\u00fc\u00e7\u00fck olan konutlarda uygulanmas\u0131 gereken KDV Oran\u0131 konutlar\u0131n durumuna g\u00f6re %1, %8 ve %18 olabilmektedir.<\/p>\n<p>Resmi Gazete,\u00a01 Ocak\u00a02013\u00a0\u00a0SALI,\u00a0Say\u0131 : 28515,<\/p>\n<p><b>BAKANLAR KURULU KARARI<\/b><\/p>\n<p>Bakanlar Kurulu&#8217;nun 1 Ocak 2013 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 24 Aral\u0131k 2012 tarih ve 2012\/4116 say\u0131l\u0131 karar\u0131 ile;<\/p>\n<p>(I) say\u0131l\u0131 listenin 11. s\u0131ras\u0131nda yer alan net alan\u0131 150 m<sup>2<\/sup>\u2018ye kadar konutlardan; 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanunu kapsam\u0131ndaki\u00a0<strong>b\u00fcy\u00fck\u015fehirlerde\u00a0<\/strong>(6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerler hari\u00e7)\u00a0<strong>l\u00fcks veya birinci s\u0131n\u0131f in\u015faat<\/strong>\u00a0olarak yap\u0131lan ve ruhsat\u0131n sonradan revize edilip in\u015faat kalitesinin y\u00fckseltilmesi hali de dahil olmak \u00fczere, yap\u0131 ruhsat\u0131n\u0131n al\u0131nd\u0131\u011f\u0131 tarihte \u00fczerine yap\u0131ld\u0131\u011f\u0131 arsan\u0131n 1319 say\u0131l\u0131 Emlak Vergisi Kanunu\u2019nun 29. maddesine istinaden tespit edilen\u00a0<strong>arsa birim m<sup>2\u00a0<\/sup><\/strong><strong>vergi de\u011feri<\/strong>;<\/p>\n<p>a) 500 TL ile 1.000 TL (1.000 TL hari\u00e7) aras\u0131nda olan konutlar\u0131n tesliminde <strong>% 8<\/strong>,<\/p>\n<p>b) 1.000 TL ve \u00fczerinde olan konutlar\u0131n tesliminde<strong> % 18<\/strong>,<\/p>\n<p>vergi oran\u0131 uygulan\u0131r.<\/p>\n<p>Buna g\u00f6re \u00f6rne\u011fin \u0130stanbul\u2019da (b\u00fcy\u00fck\u015fehir) bulunan, l\u00fcks veya birinci s\u0131n\u0131f in\u015faat olarak yap\u0131lm\u0131\u015f net alan\u0131 150 m<sup>2<\/sup>\u2018den az bir konutun tesliminde; arsa birim m<sup>2<\/sup>\u00a0vergi de\u011feri 1.000 TL\u2019den fazla ise % 18, 500 TL ile 1.000 TL aras\u0131nda ise % 8, 500 TL\u2019den az ise % 1 oran\u0131nda KDV hesaplanacakt\u0131r.<\/p>\n<p>Yukar\u0131daki h\u00fck\u00fcmden de anla\u015f\u0131laca\u011f\u0131 \u00fczere, Bakanlar kurulu karar\u0131ndaki \u015fartlar\u0131 (b\u00fcy\u00fck\u015fehir belediyesi, l\u00fcks veya birinci s\u0131n\u0131f in\u015faat ya da birim m<sup>2<\/sup>\u00a0de\u011feri gibi) ta\u015f\u0131mayan net alan\u0131 150 m<sup>2<\/sup>\u2018den k\u00fc\u00e7\u00fck konutlar i\u00e7in % 1 oranl\u0131 KDV uygulamas\u0131 devam etmektedir. Buna g\u00f6re \u00f6rne\u011fin, b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda, net alan\u0131 150 m<sup>2<\/sup>\u2018den k\u00fc\u00e7\u00fck bir konutun, in\u015faat t\u00fcr\u00fcne veya arsa birim metrekare de\u011ferine bak\u0131lmaks\u0131z\u0131n tesliminde % 1 oran\u0131nda KDV hesaplanacakt\u0131r. Ayn\u0131 \u015fekilde b\u00fcy\u00fck\u015fehir belediyesinde olmakla birlikte l\u00fcks veya birinci s\u0131n\u0131f in\u015faat olarak yap\u0131lmam\u0131\u015f olan 150 m<sup>2<\/sup>\u2018den k\u00fc\u00e7\u00fck konutlar da % 1 oran\u0131nda KDV\u2019ye tabi olacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1 Ocak 2013 tarihinden itibaren 150 \u00a0m2 \u00a0den k\u00fc\u00e7\u00fck olan konutlarda uygulanmas\u0131 gereken KDV Oran\u0131 konutlar\u0131n durumuna g\u00f6re %1, %8 ve %18 olabilmektedir. Resmi Gazete,\u00a01 Ocak\u00a02013\u00a0\u00a0SALI,\u00a0Say\u0131 : 28515, BAKANLAR KURULU KARARI Bakanlar Kurulu&#8217;nun 1 Ocak 2013 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 24 Aral\u0131k 2012 tarih ve 2012\/4116 say\u0131l\u0131 karar\u0131 ile; (I) say\u0131l\u0131 listenin 11. s\u0131ras\u0131nda yer &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,28],"tags":[23,232,242,194],"class_list":["post-563","post","type-post","status-publish","format-standard","","category-ekonomi","category-resmi-gazete","tag-23","tag-kdv","tag-konut","tag-oran"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2013 Y\u0131l\u0131nda Konutlarda KDV Oranlar\u0131 De\u011fi\u015fti<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2013 Y\u0131l\u0131nda Konutlarda KDV Oranlar\u0131 De\u011fi\u015fti\" \/>\n<meta property=\"og:description\" content=\"1 Ocak 2013 tarihinden itibaren 150 \u00a0m2 \u00a0den k\u00fc\u00e7\u00fck olan konutlarda uygulanmas\u0131 gereken KDV Oran\u0131 konutlar\u0131n durumuna g\u00f6re %1, %8 ve %18 olabilmektedir. Resmi Gazete,\u00a01 Ocak\u00a02013\u00a0\u00a0SALI,\u00a0Say\u0131 : 28515, BAKANLAR KURULU KARARI Bakanlar Kurulu&#8217;nun 1 Ocak 2013 tarihli Resmi Gazete&#8217;de yay\u0131mlanan 24 Aral\u0131k 2012 tarih ve 2012\/4116 say\u0131l\u0131 karar\u0131 ile; (I) say\u0131l\u0131 listenin 11. s\u0131ras\u0131nda yer &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2013-01-09T18:20:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2013-12-01T09:29:10+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/\",\"name\":\"2013 Y\u0131l\u0131nda Konutlarda KDV Oranlar\u0131 De\u011fi\u015fti\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2013-01-09T18:20:15+00:00\",\"dateModified\":\"2013-12-01T09:29:10+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2013 Y\u0131l\u0131nda Konutlarda KDV Oranlar\u0131 De\u011fi\u015fti\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2013 Y\u0131l\u0131nda Konutlarda KDV Oranlar\u0131 De\u011fi\u015fti","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/haber\/2013-konutta-kdv-oranlari\/","og_locale":"tr_TR","og_type":"article","og_title":"2013 Y\u0131l\u0131nda Konutlarda KDV Oranlar\u0131 De\u011fi\u015fti","og_description":"1 Ocak 2013 tarihinden itibaren 150 \u00a0m2 \u00a0den k\u00fc\u00e7\u00fck olan konutlarda uygulanmas\u0131 gereken KDV Oran\u0131 konutlar\u0131n durumuna g\u00f6re %1, %8 ve %18 olabilmektedir. 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